<html>
  <title>
    `overflow: hidden` on #second has no effect on #abs because its CB is #first.
  </title>
  <head>
    <style>
      #first {
      height: 200px;
      width: 200px;
      background: green;
      }
    </style>
  </head>
  <body>
    <div id="first"></div>
  </body>
</html>
